Dates for Filing Returns
The company must file its tax return with DZIT and pay accordingly within 120 days of the end of the year the return represents. It must also attach with the return its financial statements and other schedules as required, such as:
   1. Depreciation Schedule;
   2. Income and sources Schedule;
   3. Sub-contractors and recipients of technical and consulting services fees with address and file number at DZIT ( if available) for each recipient;
   4. Insurance premiums paid and names, addresses and file numbers of insured companies Schedule;
   5. Expenses paid abroad, their nature and recipients Schedule;

If a taxpayer has not filed return, DZIT has the right to make a presumptive assessment based on relevant facts and circumstances and on a minimum profit of 15 percent of the year’s gross income